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TMI Blog2022 (3) TMI 1531X X X X Extracts X X X X X X X X Extracts X X X X ..... principle enunciated in the said orders is applied to the present facts of the case, this Court has no hesitation to hold that the impugned orders cannot be sustained. The impugned orders are quashed and the writ petitions are allowed. - W. P. Nos. 4719 and 4721 of 2022 - - - Dated:- 3-3-2022 - MR. R. SURESH KUMAR, J. For Petitioner : Mr. K.A. Parthasarathy For Respondents : Mr. V. Prasanth Kiran Government Advocate ORDER Since the issue raised in these writ petitions is common, with the consent of the learned counsel appearing for both sides, these writ petitions were heard and are being disposed of by this common order. 2. The petitioner is a Star Hotel and it is provided various services to the guests who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... modation for residence provided in a hotel, the rate of charges for which (including charges for air-conditioning, television, radio, music, extra beds and the like but excluding charges for food, drink and telephone calls) is [five hundred rupees or more].' 4. The petitioners' case is that the Internet connection has been provided via telephone that stands specifically excluded from the ambit of 'luxury', as per the definition above. I agree. Moreover, Internet facility can hardly be considered as a luxury and has come to be regarded as a basic necessity, equatable to telephone facility. This addition is deleted. 5. The second addition is made in terms of Section 4-A of the Act. Section 4-A is extracted below: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fine, the impugned assessments are set aside and the writ petitions allowed. No costs. Consequently, connected miscellaneous petitions are closed. 8. This Court on 07.08.2014 had granted an interim stay upon condition that the balance taxes demanded under the impugned orders of Rs. 17,66,735/- and Rs. 14,07,514/- be paid within three weeks from the date of order. The petitioner has effected remittances as aforesaid. A copy of covering letter dated 01.09.2014 with cheque numbers and acknowledgments is placed on record. Let a request be made to the Assessing Officer seeking refund which shall be granted in accordance with law. 4. Subsequently, another order has been passed for the same assessee viz., M/s.Adyar Gate Hotel Limited in W.P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the petitioner on the revised, enhanced rates. Thus, there can be no prejudice caused to the Department, since it has, in fact received the tax on the enhanced rates as per the timelines stipulated in Section 4-A above though intimation of the revision was belated. This ground is allowed and the modification deleted. 7. Coming to the aspect of penalty, the provisions of Section 8(d) of the Luxury Tax Act, if at all, would be applicable in the present case. However, the Assessing Authority has levied penalty in terms of the provisions of the Tamil Nadu Value Added Tax Act which is patently incorrect. That apart, since the additions on merits have been set aside, there can be no question of levy of penalty. In fine, the impugned asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders, of course belatedly, that may not preclude this Court from following the earlier orders based on the same subject or same point, where, those writ petitions have been allowed in a similar circumstances by giving interpretation to the concerned provision of law viz., luxury tax and therefore, I am inclined to follow the orders referred to above and if the said principle enunciated in the said orders is applied to the present facts of the case, this Court has no hesitation to hold that the impugned orders cannot be sustained. 9. In that view of the matter, this Court is inclined to dispose of these Writ Petitions with the following orders: That the impugned orders are quashed and the writ petitions are allowed. 10. It is brought ..... X X X X Extracts X X X X X X X X Extracts X X X X
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